{"id":25682,"date":"2026-03-25T16:02:47","date_gmt":"2026-03-25T19:02:47","guid":{"rendered":"https:\/\/blbescoladenegocios.com.br\/blog\/?p=25682"},"modified":"2026-03-25T17:11:03","modified_gmt":"2026-03-25T20:11:03","slug":"jcp-extemporaneos","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/jcp-extemporaneos\/","title":{"rendered":"Decis\u00e3o do STJ permite uso de Juros sobre Capital Pr\u00f3prio extempor\u00e2neo"},"content":{"rendered":"<p>Os Juros sobre Capital Pr\u00f3prio (JCP) s\u00e3o uma das formas de remunerar s\u00f3cios e investidores, representando uma alternativa ao pr\u00f3-labore e aos dividendos. A l\u00f3gica desse mecanismo \u00e9 remunerar o capital investido pelos s\u00f3cios na empresa, como se fosse um pagamento de juros pelo fato de manterem seus recursos aplicados na sociedade.<\/p>\n<p>Diferentemente dos dividendos, o pagamento de JCP permite que a empresa registre o valor como despesa dedut\u00edvel para fins de IRPJ e CSLL, o que contribui para reduzir o lucro tribut\u00e1vel.<\/p>\n<p>Por essa raz\u00e3o, o JCP \u00e9 frequentemente utilizado como um instrumento de efici\u00eancia tribut\u00e1ria, ao mesmo tempo em que viabiliza a distribui\u00e7\u00e3o de recursos aos s\u00f3cios.<\/p>\n<p>Empresas que possuem patrim\u00f4nio l\u00edquido relevante tendem a apresentar maior potencial para utiliza\u00e7\u00e3o dessa estrat\u00e9gia.<\/p>\n<h2><strong>O que mudou com a decis\u00e3o do STJ?<\/strong><\/h2>\n<p>Atualmente, a interpreta\u00e7\u00e3o da Receita Federal \u00e9 de que o JCP deve ser calculado e deliberado no pr\u00f3prio exerc\u00edcio, n\u00e3o sendo admitido o c\u00e1lculo referente a exerc\u00edcios anteriores.<\/p>\n<p>Contudo, ao julgar o Tema 1.319, o STJ reconheceu que n\u00e3o h\u00e1 impedimento legal para o c\u00e1lculo extempor\u00e2neo dos Juros sobre Capital Pr\u00f3prio, desde que sejam observados os requisitos previstos na legisla\u00e7\u00e3o.<\/p>\n<p>Apesar do entendimento favor\u00e1vel, a Receita Federal ainda n\u00e3o alterou sua interpreta\u00e7\u00e3o. Por esse motivo, a ado\u00e7\u00e3o dessa estrat\u00e9gia exige an\u00e1lise jur\u00eddica e a defini\u00e7\u00e3o de medidas adequadas para o perfeito enquadramento cont\u00e1bil, societ\u00e1rio e tribut\u00e1rio \u00e0 tese.<\/p>\n<p>Com esse entendimento, surge a possibilidade de as empresas calcularem JCP relativos a exerc\u00edcios passados \u2014 potencialmente desde 1997 \u2014 formando um estoque de juros a pagar, que poder\u00e1 ser utilizado futuramente para redu\u00e7\u00e3o da base tribut\u00e1vel e remunera\u00e7\u00e3o dos s\u00f3cios.<\/p>\n<h2><strong>Qual o benef\u00edcio pr\u00e1tico para a empresa?<\/strong><\/h2>\n<p>Essa \u00e9 uma pergunta que depende da an\u00e1lise de alguns fatores espec\u00edficos de cada empresa. No entanto, de forma geral, a economia tribut\u00e1ria pode representar aproximadamente 16,5% sobre o valor do JCP provisionado.<\/p>\n<p>Vale destacar que esse benef\u00edcio fiscal pode ser obtido mesmo que a empresa opte por n\u00e3o realizar o pagamento imediato aos s\u00f3cios, mantendo o valor apenas como obriga\u00e7\u00e3o registrada.<\/p>\n<h2><strong>O momento \u00e9 oportuno para essa estrat\u00e9gia?<\/strong><\/h2>\n<p>Com as altera\u00e7\u00f5es introduzidas pela Lei n\u00ba 15.270\/2025, os dividendos passar\u00e3o a ser tributados \u00e0 al\u00edquota de 10% a partir de 2026. Esse novo cen\u00e1rio torna ainda mais relevante a avalia\u00e7\u00e3o de alternativas de planejamento tribut\u00e1rio relacionadas \u00e0 distribui\u00e7\u00e3o de resultados.<\/p>\n<p>Nesse contexto, o JCP extempor\u00e2neo pode representar uma estrat\u00e9gia interessante, pois permite substituir parte da remunera\u00e7\u00e3o que seria feita via dividendos pelo pagamento de JCP, ao mesmo tempo em que possibilita a dedu\u00e7\u00e3o fiscal para fins de IRPJ e CSLL, desde que a empresa possua lucro fiscal suficiente.<\/p>\n<p>Dessa forma, a utiliza\u00e7\u00e3o do JCP pode contribuir para reduzir a carga tribut\u00e1ria global da empresa e estruturar de forma mais eficiente a remunera\u00e7\u00e3o dos s\u00f3cios. <strong>Clique na imagem abaixo para saber mais.<\/strong><\/p>\n<p><a href=\"https:\/\/material.grupoblb.com.br\/jcp-extemporaneos\" target=\"_blank\" rel=\"noopener\"><img data-recalc-dims=\"1\" fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-25683 size-full\" src=\"https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2026\/03\/LP_JCP_Banner-blog.png?resize=600%2C192&#038;ssl=1\" alt=\"Ganhe efici\u00eancia tribut\u00e1ria com JCP Extempor\u00e2neos\" width=\"600\" height=\"192\" srcset=\"https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2026\/03\/LP_JCP_Banner-blog.png?w=600&amp;ssl=1 600w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2026\/03\/LP_JCP_Banner-blog.png?resize=300%2C96&amp;ssl=1 300w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2026\/03\/LP_JCP_Banner-blog.png?resize=24%2C8&amp;ssl=1 24w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2026\/03\/LP_JCP_Banner-blog.png?resize=36%2C12&amp;ssl=1 36w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2026\/03\/LP_JCP_Banner-blog.png?resize=48%2C15&amp;ssl=1 48w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/www.linkedin.com\/in\/paulo-martesi\/\" target=\"_blank\" rel=\"noopener\"><strong>Paulo Martesi<\/strong><\/a><br \/>\nS\u00f3cio-diretor de Consultoria Tribut\u00e1ria<br \/>\nBLB Auditores e Consultores<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Os Juros sobre Capital Pr\u00f3prio (JCP) s\u00e3o uma das formas de remunerar s\u00f3cios e investidores, representando uma alternativa ao pr\u00f3-labore e aos dividendos. A l\u00f3gica desse mecanismo \u00e9 remunerar o capital investido pelos s\u00f3cios na empresa, como se fosse um pagamento de juros pelo fato de manterem seus recursos aplicados na sociedade. Diferentemente dos dividendos, [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":25684,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[2,38],"tags":[292,19,1203,427,1204,30],"class_list":["post-25682","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","category-tributos","tag-economia","tag-gestao","tag-jcp","tag-jscp","tag-juros-sobre-capital-proprio","tag-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Decis\u00e3o do STJ permite uso de JCP extempor\u00e2neos<\/title>\n<meta name=\"description\" content=\"Ganhe efici\u00eancia tribut\u00e1ria com JCP Extempor\u00e2neos. 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